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Income Tax Appellate Tribunal, “SMC”, BENCH KOLKATA
Before: SHRI S. S. GODARA, JM
BEFORE SHRI S. S. GODARA, JM आयकर अपीलसं./ (�नधा�रण वष� / Assessment Year: 2014-15) M/s. Anjani Print Pvt. Ltd. Vs. ITO, Ward – 10(1), Kolkata Ripon Street, 5th Floor, 5/1, Muzaffar Ahmed Street, Kolkata – 700 016. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCA 1433 A (Appellant) .. (Respondent) Appellant by : Miss. Lata Goyal, ACA Respondent by : Shri Jayanta Khanra, JCIT, Sr. DR सुनवाईक�तार�ख/ Date of Hearing : 23/12/2019 घोषणाक�तार�ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R This assessee’s appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (A)-4, Kolkata dated 14.05.2019 passed in case no.598/CIT(A)-4/16-17 involving proceedings u/s 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case files perused.
It transpires during the course of hearing that the CIT(A)’s lower appellate order under challenge affirming the Assessing Officer’s action making various disallowance / addition has been passed ex-parte. Learned departmental representative fails to rebut the clinching fact that there is no indication about actual service of lower appellate proceedings notice on the assessee. The CIT(A) has also not adjudicated upon merits of the issue as contemplated u/s 250(6) of the Act requiring framing of points of determination followed by a detailed adjudication. I therefore restore the instant lis back to the CIT(A) for fresh adjudication as per law within three effective opportunities of hearing.
M/s. Anjani Print Pvt. Ltd. 3. This assessee’s appeal is allowed for statistical purposes in above terms.
Order is pronounced in the open court on 31.12.2019.